在企业管理中，财务管理、质量管理、销售管理是三个具有同等重要地位的管理领域，可是在实际经济活动中，我国企业的高层管理者往往只注意财务与销售管理，对于质量管理则是“说起来重要，做起来次要，关键时刻没必要”。 其实，在世界诸多优秀企业中，质量管理始终占据着不可 In business management, financial management, quality management, sales management are three equally important areas of management, but in actual economic activities, the top managers of Chinese enterprises tend to focus only on financial and sales management, while for quality management, “It's important to talk about, secondary to do it, no need for a crucial moment.” In fact, many outstanding enterprises in the world, quality management has always occupied an indispensable